United States · United States Congress · 23 April 1998
Independent Contractor Tax Simplification Act of 1998 - Amends the Internal Revenue Code to set forth standards for determining whether individual service providers are not employees.
United States · United States Congress · 22 April 1998
Amends pay-as-you-go provisions of the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to provide that if legislation is enacted that reduces receipts and decreases discretionary spending limits for budget authority and outlays for the FY 1997 through 2002 period for which there is such reduction in receipts, then an amount equal to the decrease in such spending limit for outlays shall be treated as direct spending legislation decreasing the deficit for the fiscal year concerned.
United States · United States Congress · 1 April 1998
Child Custody Protection Act - Amends the Federal criminal code to prohibit and set penalties for transporting an individual under age 18 across a State line to obtain an abortion if the requirements of a law in the State where the individual resides, requiring parental involvement in a minor's abortion decision, are not met before obtaining the abortion. Makes an exception if the abortion was necessary to save the life of the minor. Authorizes any parent or guardian who suffers legal harm from a violation to obtain appropriate relief in a civil action.
United States · United States Congress · 1 April 1998
U.S. Holocaust Assets Commission Act of 1998 - Establishes the Presidential Advisory Commission on Holocaust Assets in the United States to: (1) study and develop an historical record of the collection and disposition of specified assets of Holocaust victims if they came into the possession or control of the Federal government, including the Board of Governors of the Federal Reserve System and any Federal reserve bank, at any time after January 30, 1933; (2) coordinate its activities with those of private and governmental entities; (3) review comprehensively research conducted by other entities regarding such assets in the United States; and (4) report its recommendations to the President. Instructs the President to report recommendations for action to the Congress. Authorizes appropriations.
United States · United States Congress · 1 April 1998
Amends the Internal Revenue Code (IRC) to repeal joint and several liability of spouses with respect to joint returns. Provides instead that the tax liability shall be in proportion to the tax liability which each spouse would have incurred if each had reported his or her apportionable items on a separate return of a married individual, provided that a payment by one spouse in excess of such spouse's proportionate share of liability for the tax reported on the return shall not be refunded unless there is an overpayment with respect to that return. Revises IRC provisions concerning community property to disregard, for purposes of determining tax liability, community property laws.
United States · United States Congress · 1 April 1998
Manufactured Housing Improvement Act - Amends the National Manufactured Housing Construction and Safety Standards Act of 1974 to revise Federal construction and safety provisions for manufactured homes based upon a consensus standards development process. Eliminates the National Manufactured Home Advisory Council.
United States · United States Congress · 1 April 1998
TABLE OF CONTENTS: Title I: Personal Retirement Program Title II: Tax-Exempt S.A.F.E. Accounts Title III: Conforming Amendments to the Social Security Act and the Internal Revenue Code of 1986 Savings Account for Every American Act of 1998 - Title I: Personal Retirement Program - Requires each covered employer to: (1) have in effect throughout each calendar year a S.A.F.E. account payroll deduction program for eligible employees; (2) deduct from the wages of each eligible employee and pay the prescribed employee contribution (6.2 percent of wages) on the employee's behalf to the employee's designated S.A.F.E. account; and (3) after the employee has maintained a S.A.F.E. account for 15 calendar years, pay into it the prescribed employer contribution (6.2 percent of wages). Prohibits the employer from receiving compensation for administering the S.A.F.E. account program. Allows amounts otherwise payable to be accumulated by the employer in certain cases. (Sec. 103) Sets forth guidelines for the designation of S.A.F.E accounts. (Sec. 104) Provides rules for the participation of self-employed individuals in the program (including contributions of 12.4 percent of wages). (Sec. 105) Allows any individual who has been assigned a social security account number, and has been paid wages or has derived self-employment income, to elect to be eligible for the S.A.F.E. account program on or after January 1, 1999. Makes an election ineffective if the individual is entitled to an old age or a disability insurance benefit under title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act. (Sec. 106) Sets forth penalties for failure to establish S.A.F.E. account payroll deduction programs, failure to make required deductions, and other specified program violations. (Sec. 107) Directs the Office of Personnel Management to study and report to the President and the Congress on how to provide for the application of this Act to Federal civilian and military personnel. Title II: Tax-Exempt S.A.F.E. Accounts - Amends the Internal Revenue Code to allow an individual taxpayer a deduction from gross income of the aggregate amount paid in cash during the taxable year by or on behalf of such individual to a S.A.F.E. account. (Sec. 201) Includes any amount distributed out of a S.A.F.E. account in the gross income of the distributee, unless: (1) the account beneficiary has attained age 59-and-a-half; (2) the account beneficiary has died; or (3) the distribution has paid for any qualified long-term health insurance contract, disability insurance, or term life insurance. Makes exceptions for certain other distributions as well. Subjects to an additional tax of 20 percent any account distribution which must be included in gross income. Exempts a S.A.F.E. account from income taxation unless it has terminated according to certain rules. Subjects excess contributions to S.A.F.E. accounts to the same excise tax for excess contributions to individual retirement accounts. Subjects S.A.F.E. accounts also to the excise tax for prohibited transactions. Title III: Conforming Amendments to the Social Security Act and the Internal Revenue Code of 1986 - Makes conforming amendments to the Internal Revenue Code and the Social Security Act, especially with regard to: (1) reductions in and exemptions from FICA (Federal Insurance Contributions Act), OASDI, and self-employment income taxes; (2) exclusion of eligible individuals from Old Age, Survivors and Disability Insurance coverage; and (3) the contents of mandatory annual social security account statements.
United States · United States Congress · 1 April 1998
Amends the Internal Revenue Code to allow a business tax credit for producing crude oil and natural gas from marginal wells of: (1) $3 per barrel of qualified crude oil production; and (2) $.50 per 1,000 cubic feet of qualified natural gas production. Provides: (1) a formula for reducing such credit in years in which oil and gas prices increase; and (2) an inflation adjustment for such formula. Allows such credit against the regular and minimum tax.
United States · United States Congress · 1 April 1998
Amends the Internal Revenue Code to repeal Subchapter B (Communications) of Chapter 33 (Facilities and Services) of Subtitle D (Miscellaneous Excise Taxes).
United States · United States Congress · 1 April 1998
Controlled Substances Trafficking Prohibition Act - Amends the Controlled Substances Import and Export Act to authorize individuals to bring into the United States a non-schedule I controlled substance if they: (1) enter the United States from Mexico; (2) do not possess a valid prescription or documentation which verifies such prescription; but (3) lawfully possess such substance for personal medical use, or for administration to an accompanying animal. Requires such a substance to be: (1) in an amount not more than 50 dosage units; or (2) if the individual does not lawfully reside in the United States, in an amount consistent with the individual's approximate stay in the United States. Declares that such Federal requirement does not limit any State from imposing additional requirements.
United States · United States Congress · 1 April 1998
Safer Seniors Medical Care Act of 1998 - Prohibits the Secretary of Health and Human Services from promulgating any regulation, rule, or other order if its effect is to eliminate or modify any requirement under title XVIII (Medicare) of the Social Security Act for physician supervision of anesthesia services, as such requirement was in effect on December 31, 1997.
United States · United States Congress · 1 April 1998
Senior Citizens' Housing Financial Restructuring Act of 1998 - Authorizes the Secretary of Housing and Urban Development, with the consent of the owner, to convert certain housing projects for the elderly from direct loan financing to rental assistance contract financing. Authorizes related debt forgiveness and section 8 contract cancellation.
United States · United States Congress · 1 April 1998
Farm and Ranch Risk Management Act - Amends the Internal Revenue Code to allow individuals engaged in eligible farming businesses to deduct from gross income for any taxable year the amount (limited to 20 percent of the individual's taxable income for the year) paid into an interest-bearing Farm and Ranch Risk Management (FARRM) Account, created for the taxpayer's exclusive benefit. Requires withdrawal of contributions within five years, upon which they are taxable as ordinary income in the year of withdrawal. Deems a distribution, subject to income tax, of any deposits not actually distributed within five years, and prescribes an additional penalty tax of ten percent of any such deemed distribution.
United States · United States Congress · 31 March 1998
Military Health Care Fairness Act - Amends the Civilian Health and Medical Program of the Uniformed Services (CHAMPUS) to allow certain eligible covered beneficiaries to enroll in any health benefits plan under the Federal Employee Health Benefits Program (FEHB) offering medical care comparable to that offered under CHAMPUS. Includes as an eligible beneficiary a military retiree (with an exception) or dependent who: (1) is not guaranteed access under TRICARE (a Department of Defense (DOD) managed care program) to health care comparable to health care provided under the FEHB; (2) is eligible to enroll in the TRICARE Program but is not so enrolled because of location, total enrollment limitations, or any other reason; or (3) is entitled to hospital insurance benefits under part A of title XVIII (Medicare) of the Social Security Act. Limits eligible beneficiaries during the first two years of enrollment to military retirees who are: (1) 65 years of age or older; or (2) retired or separated due to physical disability. States that any eligible beneficiary shall not be required to satisfy any FEHB eligibility criteria as a condition for enrollment. Provides for: (1) an enrollment period and a three-year minimum enrollment term; (2) authorized treatment in a military medical treatment facility; (3) enrollment contributions; (4) participation management by the Director of the Office of Personnel Management (OPM); and (5) annual reports from the Secretary of Defense and the OPM Director concerning the provision of such care. Directs the Secretary, within four years after the date of enactment of the National Defense Authorization Act for Fiscal Year 1999, to report to the Congress on whether such health care option should be made permanent and on the estimated costs of such option. Directs the Secretary to: (1) begin to offer such option no later than six months after enactment of this Act; and (2) continue to offer such option through 2003, and to provide care to eligible beneficiaries through 2005. Provides program funding for FY 1999 through 2005 from amounts authorized for appropriation to DOD for military personnel.
United States · United States Congress · 24 March 1998
Mandates Information Act of 1998 - Amends the Congressional Budget Act of 1974 to require a congressional committee report on any bill or joint resolution that includes any Federal private sector mandate to contain information concerning the impact of such mandate on consumers, workers, and small businesses, including any disproportionate impact in particular regions or industries. Revises provisions concerning legislation subject to a point of order to: (1) define the point of order for a determination by the Director of the Congressional Budget Office that it is not feasible to determine the economic impact of a Federal mandate; and (2) replace certain references to Federal intergovernmental mandates with references to Federal mandates with respect to legislation reported by the Appropriations Committees. Provides a point of order against consideration of legislation that would increase the direct costs of Federal private sector mandates by an amount that causes the stated threshold of $100 million per fiscal year to be exceeded. Requires the Director, at the request of a Senator, to prepare an estimate of the direct costs of a Federal mandate (currently, Federal intergovernmental mandate) contained in such Senator's amendment.
United States · United States Congress · 19 March 1998
Authorizes the President to present, on behalf of the Congress, a gold medal to Gerald and Betty Ford in recognition of their dedicated public service and outstanding humanitarian contributions to the people of the United States. Authorizes appropriations. Authorizes the Secretary of the Treasury to strike and sell duplicate medals in bronze. Declares such medals to be national medals.
United States · United States Congress · 19 March 1998
Retirement Account Portability Act of 1998 - Amends the Internal Revenue Code to permit rollovers to and from State and tax- exempt instrumentality and public school retirement plans. (Sec. 3) Permits individual retirement plan (IRA) rollovers only if the entire amount is deposited into another defined contribution retirement plan and certain other conditions are met. (Sec. 4) Permits rollover of after-tax contributions in an exempt trust if such amount is reported by the trustee and the recipient retirement plan agrees to report such amount in a subsequent distribution. (Sec. 5) Provides for faster vesting of employer matching contributions. (Sec. 6) Amends the Employee Retirement Income Security Act of 1974 (ERISA) to extend single employer missing participant provisions to multiemployer plans. Authorizes transfer of a missing participant's benefits to a corporation upon termination of certain pension plans. (Sec. 7) Amends the Code to extend the IRA and employee exempt trust 60-day rollover period in the case of combat zone service. (Sec. 9) States that a transferee defined contribution plan shall not be treated as having failed to meet certain requirements because it does not provide for some or all of the distribution forms available under a transferor defined contribution plan. (Sec. 10) Authorizes employers to disregard rollovers for purposes of employee cash-out amounts under the Code and ERISA. (Sec. 11) Authorizes trustee-to-trustee transfers to purchase permissive service credit with respect to Federal or public school and State and tax-exempt instrumentality pension plans.
United States · United States Congress · 19 March 1998
Health Care Claims Guidance Act - Amends Federal law relating to claims against the U. S. Government to prohibit any action under such provisions based on a claim submitted: (1) under a federally funded health care program unless the amount of damages alleged is a material amount; (2) in reliance on erroneous information supplied by a Federal agency or in reliance on written statements of Federal policy which affects such claim provided by a Federal agency; or (3) by a person that is in substantial compliance with a model compliance plan issued by the Secretary of Health and Human Services (in consultation with the Secretary of Defense). Requires that the Government prove an allegation of a false health care claim by clear and convincing evidence. Defines, for the amendments made by this Act, "federally funded health care program" to mean a program that provides health benefits, directly or otherwise, established under Social Security Act titles XVIII (Medicare), XIX (Medicaid), or XXI (Children's Health Insurance) or provisions of Federal law relating to the armed forces.
United States · United States Congress · 17 March 1998
Tax Fairness for Health Consumers Act of 1998 - Amends the Internal Revenue Code to allow a deduction for the health insurance costs of an individual who is not eligible to participate in an employer-subsidized health plan.
United States · United States Congress · 11 March 1998
Affordable Housing Barrier Removal Act of 1998 - Provides for a Department of Housing and Urban Development (HUD)-sponsored biennial conference on (regulatory) barriers to affordable housing. Requires proposed and final agency rules to analyze their impact upon affordable housing availability. Directs the Secretary of Housing and Urban Development to develop model housing impact analyses. (Sec. 5) Amends the Housing and Community Development Act of 1992 to authorize direct appropriations for State and local grants for regulatory barrier removal. (Sec. 6) Amends the Housing and Community Development Act of 1974 to make affordable housing barrier removal eligible for community development block grant assistance. (Sec. 7) States that the regulatory barriers clearinghouse shall be established within the Office of Policy Development of HUD under the direction of the Assistant Secretary for Policy Development and Research. (Sec. 8) Amends the National Housing Act to: (1) repeal the single family mortgage insurance owner-occupancy requirement; (2) repeal mortgage limits on dwellings begun prior to insurance approval; (3) revise the definition of "area"; and (4) revise downpayment provisions. (Sec. 9) Amends the Federal Home Loan Bank Act to: (1) include 1- to 4-family residential construction loans within the percent of residential assets required of a qualifying Federal Home Loan Bank; and (2) eliminate the 30 percent cap on certain real estate-related capital that may be held as collateral by a member institution.
United States · United States Congress · 5 March 1998
Volunteer Organization Safety Act of 1998 - Prohibits the U.S. Government from requiring, as a condition of completing a State and Federal criminal history check on a volunteer through the national criminal history background check system, that the requesting entity supply such person's fingerprints.
United States · United States Congress · 3 March 1998
Small Business Paperwork Reduction Act Amendments of 1998 - Amends the Paperwork Reduction Act to require the Director of the Office of Management and Budget to publish annually in the Federal Register a list of requirements applicable to small business concerns with respect to collection of information by agencies. Requires each Federal agency, with respect to the collection of information and the control of paperwork: (1) to establish one agency point of contact to act as a liaison with small businesses; (2) in the case of a first-time information collection violation by a small business which does not cause actual serious harm to the public health or safety, to impose no civil fine on such business if the violation is corrected within six months of violation notification; and (3) if a violation presents an imminent and substantial danger to public health or safety, to impose no civil fine if the violation is corrected within 24 hours after violation notification. Allows an agency to waive the suspension of such fines after congressional notification. Excludes the Internal Revenue Service as a Federal agency for purposes of (2) and (3), above. Establishes a task force to study and report to specified congressional committee members on the feasibility of streamlining requirements with respect to small businesses regarding the collection of information.
United States · United States Congress · 26 February 1998
Constitutional Amendment - Requires that a bill to increase the internal revenue shall laws shall require for final adoption in each House the concurrence of two-thirds of the whole of the number of that House, unless the bill does not increase the internal revenue by more than a de minimis amount. Permits the waiver of such requirement, for up to two years, if there is a declaration of war or if the United States is engaged in a military conflict which causes an imminent and serious threat to national security and is so declared by a joint resolution which becomes law.
United States · United States Congress · 24 February 1998
Dollars to the Classroom Act - Requires the Secretary of Education to award the total amount of certain applicable education funding directly to the States. (Sec. 2) Requires such direct awarding of all the funds (except those used for specified multiyear awards) that are appropriated for the Department of Education for the fiscal year for programs or activities under specified provisions of: (1) the Goals 2000: Educate America Act; (2) the Educational Research, Development, Disseminations, and Improvement Act of 1994; (3) the School-to-Work Opportunities Act of 1994; (4) the Elementary and Secondary Education Act of 1965 (ESEA); and (5) the Stewart B. McKinney Homeless Assistance Act. Sets deadlines for: (1) each State to conduct a census to determine, and report to the Secretary, the number of kindergarten through grade 12 students in the State for the academic year; and (2) the Secretary to publish and disburse the amount each State will receive under this Act for the succeeding fiscal year. Sets forth: (1) a formula for determination of such award amounts, based on relative numbers of such students in each State; and (2) penalties for false information. Provides for continuation of certain multiyear awards made prior to enactment of this Act. Requires award amounts under this Act to be paid to the State Governor, who shall make them available to the individual or entity in the State responsible for the State administration of Federal education funds. Prescribes requirements for the use of such funds, earmarking not less than 95 percent for distribution to local educational agencies (LEAs) for the costs of activities or services provided in the classroom that LEAs determine appropriate, excluding associated administrative expenses, but including nonadministrative expenses associated with statewide or districtwide initiatives directly affecting classroom learning. Prohibits: (1) any head of a Federal department or agency other than the Secretary from promulgating regulations under this Act; and (2) the Secretary from issuing any regulation regarding the type of classroom activities or services that may be assisted under this Act. (Sec. 3) Amends ESEA title I (Helping Disadvantaged Children Meet High Standards) to require the use of at least 95 percent of title I funds for an LEA for a fiscal year according to the requirements of this Act. Directs the Secretary to: (1) develop and implement a plan for streamlining regulations and eliminating bureaucracy so that 95 percent of such ESEA title I funds for LEAs are used for the costs of activities and services provided in the classroom; and (2) recommend to Congress legislation containing changes to Federal law needed for the use of such funds. (Sec. 4) Requires each LEA that receives funds under this Act to provide for the participation of children enrolled in private and home schools.
United States · United States Congress · 24 February 1998
TABLE OF CONTENTS: Title I: Description of Retirement Coverage Errors to Which This Act Applies and Measures for Their Rectification Subtitle A: Employee Who Should Have Been FERS Covered, But Who Was Erroneously CSRS Covered or CSRS-Offset Covered Instead Subtitle B: Employee Who Should Have Been FERS Covered, CSRS-Offset Covered, or CSRS Covered, But Who Was Erroneously Social Security-Only Covered Instead Subtitle C: Employee Who Should Have Been Social Security-Only Covered, But Who Was Erroneously FERS Covered, CSRS-Offset Covered, or CSRS Covered Instead Subtitle D: Employee Who Should Have Been CSRS Covered or CSRS-Offset Covered, But Who Was Erroneously FERS Covered Instead Subtitle E: Employee Who Should Have Been CSRS-Offset Covered, But Who Was Erroneously CSRS Covered Subtitle F: Employee Who Should Have Been CSRS Covered, But Who Was Erroneously CSRS-Offset Covered Instead Subtitle G: Additional Provisions Relating to Government Agencies Title II: General Provisions Title III: Other Provisions Title IV: Tax Provisions Federal Retirement Coverage Corrections Act - Applies this Act to any retirement coverage error that occurs before, on, or after the date of the enactment of this Act, excluding any error corrected within one year after the date on which it occurs. Limits the application of the amendments of this Act to any retirement coverage of any individual beginning on or after January 1, 1984. Title I: Description of Retirement Coverage Errors to Which This Act Applies and Measures for Their Rectification - Subtitle A: Employee Who Should Have Been FERS Covered, But Who Was Erroneously CSRS Covered or CSRS-Offset Covered Instead - Permits any Federal employee, who should be Federal Employees' Retirement System (FERS) covered, but who is erroneously CSRS (Civil Service Retirement System) covered or CSRS-Offset covered instead to elect to: (1) be FERS covered instead; or (2) remain or instead become CSRS-Offset covered. Permits an employee affected by such an error that has been corrected, to elect to: (1) be CSRS-Offset covered instead; or (2) remain FERS covered. (Sec. 102) Sets forth provisions regarding the effect of an election of any employee affected by such an error to be transferred from: (1) CSRS to FERS; (2) CSRS-Offset to FERS; or (3) CSRS to CSRS-Offset. (Sec. 105) Sets forth provisions regarding the effect of an election of any employee affected by such an error to be restored (or transferred) to CSRS-Offset after having been corrected to FERS from CSRS-Offset (or CSRS). Subtitle B: Employee Who Should Have Been FERS Covered, CSRS- Offset Covered, or CSRS Covered, But Who Was Erroneously Social Security-Only Covered Instead - Permits any Federal employee who should be FERS covered, CSRS-Offset covered, or CSRS covered, but who is erroneously Social Security-Only covered instead to elect to: (1) be FERS covered as well, CSRS-Offset covered as well, or CSRS covered instead (as applicable); or (2) remain Social Security-Only covered. Requires, not later than six months after the enactment of this Act, for a proposal, including any necessary draft legislation, to be submitted to the Congress permitting any employee affected by such an error (as applicable) that has already been corrected, but under less advantageous terms than would have been the case under this Act, to be afforded an opportunity to obtain treatment comparable to the treatment afforded under this Act. (Sec. 112) Sets forth provisions regarding the effect of an election of any employee affected by such an error to become: (1) FERS covered; (2) CSRS-Offset covered; or (3) CSRS covered. Subtitle C: Employee Who Should Have Been Social Security-Only Covered, But Who Was Erroneously FERS Covered, CSRS-Offset Covered, or CSRS Covered Instead - Permits any Federal employee who should be Social Security-Only covered, but who is erroneously FERS covered, CSRS-Offset covered, or CSRS covered instead to be automatically excluded from such coverage as applicable. (Sec. 124) Requires, not later than six months after the enactment of this Act, that a proposal, including any necessary draft legislation, be submitted to the Congress permitting any employee affected by such an error (as applicable) that has already been corrected, but under less advantageous terms than would have been the case under this Act, to be afforded an opportunity to obtain treatment comparable to the treatment afforded under this Act. (Sec. 125) Excepts employees whose rights have vested under FERS, CSRS, or CSRS-Offset (as according to this Act) from being automatically excluded under such coverage as applicable. Permits any employee who is erroneously vested: (1) under FERS, to elect to be automatically excluded from FERS or to remain FERS covered; and (2) in CSRS-Offset or CSRS, to elect to be automatically excluded from such coverage as applicable or to remain (or instead become) CSRS-Offset covered. Provides for the effect of an election of an employee who should be Social Security-Only covered, but who is erroneously CSRS covered, to instead become CSRS-Offset covered, to be the same as an election of any employee to be transferred from CSRS to CSRS-Offset. Sets forth a special rule in the case of a vested employee who is entitled to receive an annuity under CSRS or FERS based on disability, or compensation under the Federal Employees Compensation Act for injury to, or disability of, such employee. Subtitle D: Employee Who Should Have Been CSRS Covered or CSRS- Offset Covered, But Who Was Erroneously FERS Covered Instead - Permits any employee who should be CSRS covered or CSRS-Offset covered, but who is erroneously FERS covered instead at the time of making an election under this Act, to elect to: (1) be CSRS covered or CSRS-Offset covered instead as applicable; or (2) remain FERS covered. Permits an employee affected by such an error that has been corrected, to elect to: (1) be FERS covered instead; (2) remain CSRS covered (as applicable); or (3) remain CSRS-Offset covered (as applicable). (Sec. 132) Sets forth provisions regarding the effect of an election of any employee affected by such an error to be transferred from: (1) FERS to CSRS; or (2) FERS to CSRS-Offset. (Sec. 134) Sets forth provisions regarding the effect of an election of any employee affected by such an error to be restored to FERS after having been corrected to: (1) CSRS; or (2) CSRS-Offset. (Sec. 136) Disqualifies certain individuals to whom the same election was previously made available in connection with the same error. Subtitle E: Employee Who Should Have Been CSRS-Offset Covered, But Who Was Erroneously CSRS Covered Instead - Permits any employee who should be CSRS-Offset covered, but who is erroneously CSRS covered instead to be automatically transferred to CSRS-Offset covered. Provides that if the error has not been corrected, the employee shall be treated in the same way as if such employee had instead been CSRS-Offset covered. (Sec. 142) Requires that the effect of such an election be consistent with the effect of an election of any employee to be transferred from CSRS to CSRS-Offset. Subtitle F: Employee Who Should Have Been CSRS Covered, But Who Was Erroneously CSRS-Offset Covered Instead - Permits any employee who should be CSRS covered, but who is erroneously CSRS-Offset covered instead, to elect to: (1) be CSRS covered instead; or (2) remain CSRS-Offset covered. Permits an employee affected by such an error that has been corrected to elect to: (1) be CSRS-Offset covered instead; or (2) remain CSRS covered. (Sec. 152) Sets forth provisions regarding the effect of an election of any employee affected by such an error to be transferred from CSRS-Offset to CSRS. (Sec. 153) Sets forth provisions regarding the effect of an election of any employee affected by such an error that has been corrected to be restored to CSRS-Offset after having been corrected to CSRS. Subtitle G: Additional Provisions Relating to Government Agencies - Sets forth additional provisions relating to Government agencies. Title II: General Provisions - Directs the Office of Personnel Management (OPM) to prescribe regulations under which Government agencies shall identify and notify all individuals who are affected by a retirement coverage error giving rise to any election or automatic change in retirement coverage under this Act. Requires notification respecting errors preceding the effective date for all regulations prescribed under this Act, to be completed by December 31, 2000. (Sec. 202) Entitles an individual aggrieved by a final determination under this Act to appeal such determination to the Merit Systems Protection Board. (Sec. 206) Requires any regulations necessary to carry out this Act to be prescribed by the OPM Director, the Executive Director of the Federal Retirement Thrift Investment Board, the Social Security Commissioner, the Secretary of the Treasury, and any other appropriate authority, with respect to matters within their respective areas of jurisdiction. Provides for all such regulations to take effect six months after the enactment of this Act. (Sec. 207) Requires all elections under this Act to be approved by OPM. Title III: Other Provisions - Sets forth provisions to permit continued conformity of certain Federal retirement systems with CSRS and FERS. Title IV: Tax Provisions - Sets forth tax provisions.
United States · United States Congress · 12 February 1998
Allows the remains of the following persons to be interred at Arlington National Cemetery: (1) any member of the armed forces who dies while on active duty; (2) any retired member; (3) any former member who was separated for physical disability before October 1, 1949, who served on active duty, and who would have been eligible for disability retirement if such provisions had been in effect on such date; (4) any former member whose last active military service was terminated honorably and who has been awarded one of a number of specified military decorations; (5) any former prisoner of war who served honorably while such a prisoner, whose last active military service terminated honorably, and who died on or after November 30, 1993; (6) the President or any former President; (7) the spouse, surviving spouse, minor child, and, in the discretion of the Cemetery's Superintendent, unmarried adult child of an interred member (but only if buried in the same gravesite); (8) the spouse, surviving spouse, minor child, and unmarried adult child (again, discretionary) of a member buried as part of a group burial (but cannot be buried in the group gravesite); (9) the spouse, surviving spouse, minor child, or unmarried adult child of any person already buried in the Cemetery; (10) the widow or widower of a member who was lost or buried at sea or officially determined to be permanently absent in a missing or missing in action status; and (11) the parents of a minor child or unmarried adult child whose remains, based on the parent's eligibility, are already buried in the Cemetery. Makes such burial eligibility the exclusive eligibility for Cemetery burial. Prohibits the Secretary of the Army or any other responsible official from considering a request for Cemetery burial made before the death of the individual. Allows gravesite markers to be provided by the Secretary or at private expense, as long as certain marker and marker maintenance conditions are met. Directs the Secretary to maintain for the public a register of each individual buried in the Cemetery which shall include, for each individual buried there on or after January 1, 1998, a brief description of his or her eligibility for such burial. Requires the Secretary to publish an updated pamphlet describing Cemetery burial eligibility. Authorizes the cremated remains of the following persons to be placed in the Cemetery columbarium: (1) a person eligible for burial under this Act; (2) a veteran whose last period of active duty ended honorably; and (3) the spouse, surviving spouse, minor child, or unmarried adult child (discretionary) of such a veteran. Prohibits a memorial or marker: (1) from being placed in the Cemetery unless it commemorates the service of the individual or group whose memory is to be honored by such memorial or marker; or (2) that refers to a particular military event from being placed in the Cemetery until 25 years after such event.
United States · United States Congress · 12 February 1998
Amends title XVIII (Medicare) of the Social Security Act, as amended by the Balanced Budget Act of 1997, to delay from FY 1998 to FY 1999 the effective date of the per beneficiary limits under the interim payment system for home health agencies. Changes from FY 1994 to FY or (at the home health agency's election) calendar 1995 the base year for calculating new payment rates under the system for cost reporting periods beginning on or after October 1, 1998.
United States · United States Congress · 12 February 1998
Science Integrity Act - Requires each Federal agency that issues or may issue regulations supported by scientific data, not later than January 1999, to issue regulations establishing procedures to ensure that the acquisition, interpretation, incorporation, and application of all such scientific data is subject to peer review by at least two but not more than five individuals from a list of peer reviewers created pursuant to this Act. Directs the head of each such agency to: (1) create, using the Federal Register, scientific and commercial journals, the National Academy of Sciences, and other similar resources, a list of specified individuals who are qualified and willing to perform peer review functions for the agency; and (2) select individuals from the list to peer review each proposed regulation of the agency that is supported by scientific data. Requires the head of an agency, upon receipt of all peer review reports for a proposed regulation, to publish in the Federal Register a notice of availability of those reports, and the scientific data reviewed therein, for public comment. Requires the head of an agency, within 30 days after the completion of the public comment period, to transmit to the Office of Regulations Integrity established under this Act: (1) each peer review report; (2) all scientific data used in support of the proposed regulation or requested by a peer reviewer; (3) the response of the head of the agency to points of disagreement among the peer reviewers; and (4) all public comments received. Prohibits the proposed regulation from being issued in final form until 30 days after transmittal. Requires any recommendations of the Office in response to a transmittal to be provided to the agency, the President, and the Congress. Requires regulations issued establishing peer review procedures to include emergency exception provisions. Establishes an Office of Regulations Integrity to: (1) review regulations issued by each Federal agency establishing peer review procedures, and if the Office determines that such regulations do not represent the expert opinions of a majority of the scientists who will be carrying out peer reviews, or that such regulations are inadequate or inappropriate, to notify the agency, the President, and the Congress; (2) transmit to the President and the Congress an annual report on each agency's performance in complying with its peer review regulations; and (3) review regulations issued by an agency with supporting scientific data, if the Office has reason to believe such regulations were issued, or the scientific data were acquired, interpreted, incorporated, or applied in a manner significantly inconsistent with the peer review regulations issued by the agency, and if the Office finds these procedures to be inconsistent with such regulations, to notify the agency, the President, and the Congress.
United States · United States Congress · 12 February 1998
NPDES Permit Gap Prevention Act of 1998 - Amends the Federal Water Pollution Control Act to provide that if the Administrator of the Environmental Protection Agency or a State with an approved permit program does not reissue or withdraw a National Pollutant Discharge Elimination System (NPDES) permit on or before the permit's expiration date, the permit shall remain in full force and effect and new discharges may be authorized under such permit until reissued or withdrawn.
United States · United States Congress · 12 February 1998
Amends the Line Item Veto Act of 1996 to authorize the President to use the line item veto if the President determines that a cancellation will reduce the Federal budget deficit (current law) or, if the budget is in surplus, be used to reduce the public debt.
United States · United States Congress · 12 February 1998
Amends the Indian Self-Determination Act to prohibit the exemption of certain former officers and employees of the United States from restrictions related to aiding and advising Indian tribes.
United States · United States Congress · 11 February 1998
Parental Freedom of Information Act - Amends the General Education Provisions Act to prohibit the availability of funds under any applicable program to any educational agency or institution that has a policy of denying, or that effectively prevents, parents of elementary and secondary school students from exercising the right to inspect and review any instructional materials used with respect to the educational curriculum of, or certain testing materials administered to, their children. Allows parents to maintain a civil action for appropriate relief if their right to gain access to such information is violated. Prohibits the availability of funds under any applicable program to an educational agency or institution that, as part of an applicable program and without the prior written informed consent of the parent of a student, requires the student to: (1) undergo medical, psychological, or psychiatric examination, testing, treatment, or immunization, except in the case of a medical emergency; or (2) reveal any information about the student's personal or family life, except to the extent necessary to comply with the Child Abuse Prevention and Treatment Act.
United States · United States Congress · 11 February 1998
Bars the expenditure of funds received by the Federal Government as a result of Federal legislation implementing any portion of a national tobacco industry settlement to create, maintain, or expand Federal programs unless such expenditures are specifically authorized by the terms of such legislation. Prohibits the expenditure of funds received by the Federal Government as a result of any State settlement to create, maintain, or expand Federal programs. Directs the Secretary of the Treasury to disburse such funds (in excess of those spent on programs specifically designated to receive funds by such legislation) to provide tax relief, restore borrowed trust fund accounts, and reduce the national debt as follows: (1) one-third to be invested in marketable Government securities and held in a Tax Cut Offset Trust Fund for use as the Congress directs to offset future revenue reductions; and (2) two-thirds to exchange any special issue nonmarketable Government bonds in the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund with marketable Government securities. Requires the Secretary, when such Funds no longer hold nonmarketable Government securities, to direct that the two-thirds allocation be used to exchange special issue nonmarketable Government securities with marketable securities in the Highway Trust Fund. Directs the Secretary to use such allocation for repayment of the public debt when all Government trust funds no longer hold nonmarketable Government securities. Declares that, notwithstanding any law except the Line Item Veto Act, the receipts and disbursements of all funds not to exceed the value of those referred to in this Act shall not be counted as new budget authority, outlays, receipts, or deficit or surplus for purposes of: (1) the Federal budget as submitted by the President; (2) the congressional budget; or (3) the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). Exempts such receipts and disbursements from any statutory general budget limitation on expenditures and net lending (budget outlays) of the U.S. Government. Directs the Secretary, upon expenditure from a Government trust fund of any money not so counted, to sell a corresponding amount of marketable Government securities from the trust fund and reduce the fund balance accordingly.
United States · United States Congress · 11 February 1998
Expresses the sense of the Congress that: (1) the United States expects the European Union to comply immediately with the ruling of the World Trade Organization (WTO) that the European Union's ban of U.S. beef is in violation of the WTO's Agreement on the Application of Sanitary and Phytosanitary Measures, and grant U.S. beef producers access to the European market; and (2) the United States Trade Representative should take immediate action to open European markets to U.S. beef producers in the event the European Union fails to comply with the WTO's ruling.
United States · United States Congress · 5 February 1998
Federal Employees Health Care Freedom of Choice Act - Amends provisions of Federal law relating to the Federal Employees' Health Benefits Program (FEHBP) to authorize, and in certain circumstances require, the Office of Personnel Management (OPM) to contract with qualified carriers for a high deductible health plan (as defined in existing Internal Revenue Code medical savings account provisions). Requires that such a plan provide benefits of the types provided by service benefit plans, indemnity benefit plans, or both. Sets forth special contribution requirements applicable to employees or annuitants enrolled in such plans, including mandating certain payments to the medical savings account of each individual so enrolled. Requires OPM to make information available to such individuals regarding the circumstances in which a Government contribution will be made to a medical savings account and the amount of that contribution. (Sec. 3) Amends Internal Revenue Code medical savings account provisions to modify the definition of "eligible individual" to add references to high deductible plans provided under the FEHBP. Regulates the medical savings account deduction for FEHBP individuals. Exempts FEHBP individuals from numerical limits on the number of taxpayers having medical savings accounts.
United States · United States Congress · 4 February 1998
Teachers in the Classroom Act - Authorizes the Secretary of Education to award grants to State Governors to provide funds to local educational agencies to hire elementary and secondary teachers or qualified instructional personnel to reduce overcrowded classes. Sets forth requirements for State and local eligibility, distribution of funds, program administration, evaluation, and reports. Allows State Governors to use up to ten percent of funds received under this Act to establish programs to improve instructional quality by providing incentives to encourage innovative teacher training programs, establish alternate certification and licensure procedures, or to hire nontraditional personnel. Authorizes appropriations.
United States · United States Congress · 4 February 1998
Expresses the sense of the Congress that national goals should include providing access to affordable housing and expanding home ownership opportunities pursued through policies of tax incentives and private and public sector activities.
United States · United States Congress · 3 February 1998
TABLE OF CONTENTS: Title I: Consumer Bankruptcy Provisions Subtitle A: Needs-Based Bankruptcy Subtitle B: Adequate Protections for Consumers Subtitle C: Adequate Protections for Secured Lenders Subtitle D: Adequate Protections for Unsecured Lenders Subtitle E: Adequate Protections for Lessors Subtitle F: Bankruptcy Relief Less Frequently Available for Repeat Filers Subtitle G: Exemptions Title II: Business Bankruptcy Provisions Subtitle A: General Provisions Subtitle B: Specific Provisions Title III: Municipal Bankruptcy Provisions Title IV: Bankruptcy Administration Subtitle A: General Provisions Subtitle B: Data Provisions Title V: Tax Provisions Title VI: Miscellaneous Bankruptcy Reform Act of 1998 - Title I: Consumer Bankruptcy Provisions - Subtitle A: Needs-Based Bankruptcy - Amends Federal bankruptcy law to prescribe guidelines for a needs-based bankruptcy system which precludes individuals from filing for complete relief in bankruptcy under chapter 7 (Liquidation), if certain current monthly income is available to pay creditors. (Sec. 101) Sets forth formulae for income levels determinative of debtor eligibility for bankruptcy relief. Treats as having income available to pay creditors (and thus eligible for chapter 13 Adjustment of Debts of an Individual with Regular Income) any individual (or in a joint case, an individual and spouse combined) with: (1) a current monthly total income of 75 percent of the national median household income for one earner (or 75 percent of the national median family income for a family of equal size); (2) projected monthly net income greater than $50; and (3) projected monthly net income sufficient to repay 20 percent or more of unsecured non-priority claims during a five-year repayment plan. (Sec. 102) States that a debtor's monthly net income shall be determined by taking the current monthly total income minus: (1) expense allowances under specified "Necessary Expenses"; (2) the average monthly payment on account of secured creditors; and (3) the average monthly payment on account of priority creditors. Provides for adjustment to a chapter 13 debtor's monthly net income for extraordinary circumstances such as loss of income or unusual expenses. (Sec. 103) Revises dismissal guidelines to: (1) permit a motion to dismiss by a party in interest; and (2) convert a case from chapter 7 to chapter 13 (Adjustment of Debts of an Individual with Regular Income) with the debtor's consent, if the court finds that granting relief would be an inappropriate use of chapter 7. States that the court shall determine that an inappropriate use of chapter 7 exists if: (1) the debtor is excluded from chapter 7 by the bankruptcy code; or (2) the totality of the circumstances of the debtor's financial situation demonstrates such inappropriate use. Subtitle B: Adequate Protections for Consumers - Requires notice to a consumer debtor before a case commences of alternatives to bankruptcy, including independent non-profit debt counseling services. (Sec. 112) Instructs the Director of the Executive Office for United States Trustees to: (1) develop a financial management training curriculum and materials for debtors to educate them on how to better manage their finances; and (2) evaluate and report to the Congress on the curriculum's effectiveness. (Sec. 114) Mandates specified notices and disclosures to a debtor by a debt relief counseling agency. (Sec. 115) Sets forth a debtor's bill of rights which such an agency must observe. (Sec. 116) Declares invalid any waiver of debtor protections by the assisted person. Prescribes enforcement guidelines. Subtitle C: Adequate Protections for Secured Lenders - Terminates the automatic stay 30 days after filing of a petition if a chapter 7 petition was pending and dismissed the previous year, unless the subsequent filing is in good faith. Delineates conditions under which a history of previous petitions in bankruptcy give rise to a rebuttable presumption that the case is not filed in good faith. (Sec. 123) Modifies debtor's duties to mandate specified affirmative actions to be taken by a chapter 7 debtor, including reaffirmation of the debt or redemption of the property within 60 days, in order to retain possession of personal property. (Sec. 124) Declares that the automatic stay is terminated regarding property of the bankrupt estate securing a claim or subject to an unexpired lease if the debtor fails to complete an intended surrender of consumer debt collateral within a revised, accelerated time frame. (Sec. 125) Instructs the bankruptcy court to confirm a chapter 13 bankruptcy plan if it provides that the holder of a secured allowed claim retains the attendant lien until payment or discharge of all debts. Provides that, if a chapter 13 proceeding is dismissed or converted without completion of the plan, the holder retains such lien to the extent recognized by applicable nonbankruptcy law. (Sec. 126) Revises automatic stay guidelines to provide that in the case of an individual filing under chapters 7, 11, or 13, the automatic stay shall terminate 60 days after a request for its release by a party in interest, unless the court orders or the parties agree to a longer time. (Sec. 127) Revamps prescriptions governing the effects of conversion from chapter 13 to another chapter. Declares that: (1) valuations of property and of allowed secured claims in a chapter 13 case shall not apply in a chapter 7 case; and (2) with respect to cases converted from chapter 13, the claim of any creditor holding security as of the date of the petition shall continue to be secured by that security unless the full amount of that claim, as determined under applicable nonbankruptcy law has been paid in full as of the date of conversion. States that a prebankruptcy default shall have the effect given under applicable nonbankruptcy law unless it has been fully cured pursuant to the plan at the time of conversion. (Sec. 128) Requires that the value of personal property collateral be at least equal to the outstanding balance of the purchase price, including interest and charges, where the property was acquired by the debtor within 180 days of filing the petition in bankruptcy. (Sec. 129) Declares that, in the case of chapter 7 and chapter 13 debtors, the personal property securing the individual debtor's personal property shall be the replacement value as of the date the petition is filed without deduction for costs of sale or marketing. (Sec. 130) Includes within the definition of a debtor's "principal residence" an individual condominium or cooperative unit, or mobile or manufactured home or trailer. Provides that the inclusion of incidental property in a mortgage on the debtor's principal residence will not disqualify that mortgage from protection under chapter 13. Provides that if the debtor resides in a house the debtor owns during the 180 days before filing, such protection applies. States that the automatic stay will not be violated if a prepetition foreclosure proceeding is postponed during the pendency of a chapter 13 proceeding, so long as any prepetition default remains uncured by actual payment in full according to the plan. Subtitle D: Adequate Protections for Unsecured Lenders - Grants a claim arising from a nondischargeable debt incurred to pay a Federal tax (or any other nondischargeable debt) the same priority as the claim for the underlying obligation which was paid for by such nondischargeable debt. (Sec. 142) Establishes a presumption that consumer debts owed to a single creditor and incurred within 90 days prior to an order for relief in bankruptcy are nondischargeable in bankruptcy. (Sec. 143) Declares embezzlement or fraudulently-incurred debts of individuals nondischargeable in bankruptcy. (Sec. 144) Revises requirements governing a stay of action against a codebtor to provide that: (1) the co-debtor stay would continue to be available when the debtor who borrowed the money sought chapter 13 relief; but (2) if a guarantor or other co-debtor who did not receive the consideration for the creditor's claim filed for relief, the debtor who borrowed the money would not be protected by a stay unless he or she also filed a bankruptcy petition. Declares that the stay shall terminate as to the debtor's interest in personal property if the debtor surrendered or abandoned that property. (Sec. 145) Declares nondischargeable in bankruptcy any debt obtained: (1) through the use of credit cards or other device to access a credit line without a reasonable expectation or ability to repay; or (2) by use of a written statement the debtor caused to be made or published without taking reasonable steps to ensure its accuracy. Subtitle E: Adequate Protection for Lessors - Provides for a chapter 7 debtor's assumption of executory contracts and unexpired leases. Declares that in a chapter 11 case in which the debtor is an individual, and in a chapter 13 case, if the lease is not assumed in the plan, it is rejected (and no longer subject to an automatic stay) as of the plan's confirmation date. (Sec. 162) Delineates a cash payment plan for chapter 13 debtors for payments to any lessor of personal property and to any creditor holding a claim secured by personal property to the extent such claim is attributable to the debtor's purchase of such property. (Sec. 163) Repeals the limitation to nonresidential real property (thus applying to all real property, including residential) the exception to the automatic stay for any act by a lessor to the debtor to obtain possession of real property under a lease that has terminated by the expiration of its stated term before the commencement of or during a bankruptcy case. Subtitle F: Bankruptcy Relief Less Frequently Available for Repeat Filers - Extends the mandatory period between discharges in bankruptcy from six to ten years for chapter 7 debtors. Sets five years as the mandatory period between discharges for chapter 13 debt repayment plans. Subtitle G: Exemptions - Increases from 180 to 365 days the length of a debtor's location of domicile for purposes of determining which State law governs the debtor's selection of property exempt from the bankrupt estate. Title II: Business Bankruptcy Provisions - Subtitle A: General Provisions - Prohibits the bankruptcy court from appointing any person to examine any request for compensation or reimbursement to bankruptcy officers. (Sec. 202) Exempts from the proscription against fee splitting any sharing of compensation with a bona fide public service attorney referral program operating in accordance with non-Federal law regulating attorney referral services and with rules of professional responsibility applicable to attorney acceptance of referrals. (Sec. 203) Amends the Bankruptcy Judges, United States Trustees, and Family Farmer Bankruptcy Act of 1986 to repeal its repeal of Chapter 12 (Adjustment of Debts of a Family Farmer with Regular Annual Income), thus permanently extending chapter 12 bankruptcy protection for family farmers. (Sec. 204) Authorizes the bankruptcy court, upon request of a party in interest, to: (1) order that the U.S. trustee not convene a meeting of creditors or equity security holders if the debtor has filed a plan for which acceptances have been solicited before commencement of the case; and (2) order a change in the membership of such a committee to ensure adequate representation of creditors or equity security holders. (Sec. 206) States that acceptance or rejection of a chapter 11 (business reorganization) plan may be solicited from a holder of a claim or interest if: (1) the solicitation complies with applicable nonbankruptcy law; and (2) it was made before commencement of the case in a manner complying with applicable nonbankruptcy law. (Sec. 207) Prohibits the bankruptcy trustee from avoiding a transfer if, in a case filed by a debtor whose debts are not primarily consumer debts, the aggregate value of all property that constitutes or is affected by such transfer is less than $5,000. (Sec. 208) Amends the Federal judicial code to state that a bankruptcy trustee may commence a proceeding or a case related to a bankruptcy case to recover a nonconsumer debt against a noninsider of less than $10,000. (Sec. 209) Extends from 60 days to 120 days the period in which the bankruptcy trustee may assume or reject unexpired leases of nonresidential real property under which the debtor is the lessee. Prohibits the bankruptcy court from extending such period beyond the date the plan is confirmed. Subtitle B: Specific Provisions - Chapter 1: Small Business Bankruptcy - Prescribes guidelines for small business reorganization plans and attendant disclosure statements. (Sec. 233) Directs the Advisory Committee on Bankruptcy Rules of the Judicial Conference of the United States to propose for adoption: (1) standard form disclosure statements and plans of reorganization for small business debtors; and (2) amended Federal Rules of Bankruptcy Procedure and Official Bankruptcy Forms for such debtors. (Sec. 234) Sets forth the duties, reporting requirements, and administrative procedures in small business reorganization cases, including serial filer provisions and expanded grounds for dismissal or conversion and appointment of a trustee. Chapter 2: Single Asset Real Estate - Sets forth the parameters for plan confirmation for a debtor holding single asset real estate. Title III: Municipal Bankruptcy Provisions - Makes technical amendments to requirements for a municipal bankruptcy petition. Title IV: Bankruptcy Administration - Subtitle A: General Provisions - Revises guidelines governing meetings of creditors and equity security holders to provide that if the debtor is an individual in a voluntary case under chapters 7, 11, or 13, the first meeting of creditors shall not convene earlier than 60 days after the date of the order for relief in bankruptcy, unless the court determines that unusual circumstances justify an earlier meeting. Authorizes a creditor holding a consumer debt to participate in a meeting of creditors in a chapter 7 or 13 case, either alone or in conjunction with an attorney. (Sec. 404) Requires each U.S. trustee to report to the Attorney General on audit results of bankruptcy petitions and schedules performed by independent certified or licensed public accountants. Requires the Attorney General to establish random audits of individual bankruptcy cases under chapter 11. (Sec. 405) Prescribes notice procedures for chapter 7 and chapter 13 creditors. (Sec. 407) Expands debtor's duties to require filing with the bankruptcy court: (1) all tax returns; (2) evidence of payments received; (3) monthly net income projections; and (4) anticipated debt or expenditure increases. Permits a chapter 7 or chapter 13 creditor to request the debtor's petition, schedules, and statement of affairs, including the debt adjustment plan filed by the debtor. Mandates debtor compliance within ten days of such request. Mandates that, at the time of filing with the taxing authority, a chapter 7 or 13 debtor file with the bankruptcy court specified tax documentation pertaining to the period from case commencement until case termination. Requires a chapter 13 debtor to file with the court a statement of income and expenditures in the preceding tax year, and monthly net income, showing how calculated. (Sec. 408) Provides for automatic dismissal if a chapter 7 debtor fails to furnish all mandatory information, or fails to timely file the requisite schedules. Requires the court to order dismissal within five days of a request by a party in interest for the debtor's failure to timely submit requisite documentation. (Sec. 409) Prohibits a Chapter 13 confirmation hearing from being held less than 20 days after the first meeting of creditors if there is an objection. (Sec. 410) Revises the current three-to-five-year length of a payment plan to set a maximum five year payment period under a chapter 13 plan for any individual debtor (or in a joint case, an individual and spouse combined) with a current monthly total income of 75 percent of the national median household income for one earner (or 75 percent of the national median family income for a family of equal size). Permits the court to approve a longer period, not to exceed seven years. Reserves the current three-to-five-year payment period to cases involving debtors (or in a joint case, an individual and spouse combined) with a current monthly total income of less than 75 percent of the national median household income for one earner (or 75 percent of the national median family income for a family of equal size). Revises the maximum duration for a plan modified after confirmation. (Sec. 411) Expresses the sense of the Congress that rule 9011 of the Federal Rules of Bankruptcy Procedure should include a requirement that all debtors' documents be submitted to the court only after debtors have made reasonable inquiry to verify that all information therein is well grounded in fact, and warranted by existing law or a good faith argument for extension, modification or reversal of existing law. (Sec. 412) Amends the Federal judicial code to confer upon the courts of appeals appellate jurisdiction pertaining to designated bankruptcy appeals. Subtitle B: Data Provisions - Modifies the organization of bankruptcy courts to require the Director of the Executive Office for United States Trustees to compile bankruptcy statistics for individual debtors with primarily consumer debts seeking relief under chapters 7, 11, and 13. Directs the Administrative Office of the United States Courts (Administrative Office) to make such statistics public and to report them annually to the Congress. (Sec. 442) Instructs the Attorney General to promulgate requirements for uniform forms for: (1) final reports by trustees in cases under chapters 7, 12, and 13; and (2) periodic reports by chapter 11 debtors or trustees in possession. Prescribes report contents. (Sec. 443) Expresses the sense of the Congress that the national policy should be that: (1) all data held in electronic form by bankruptcy clerks should be released in electronic form to the public on demand; and (2) a bankruptcy data system should be established in which a single set of data definitions are used to collect data nationwide, and in which all data for any particular bankruptcy case are aggregated in the same electronic record. Title V: Tax Provisions - Amends the bankruptcy code to modify the treatment of certain tax liens. (Sec. 502) Provides that property that is exempt from the estate in bankruptcy is liable for specified debts, including taxes, customs duties, and child and spousal support and maintenance. (Sec. 503) Requires a debtor indebted to a governmental unit to furnish specified information concerning such debt, including the underlying basis for the governmental unit's claim. Requires the Advisory Committee on Bankruptcy Rules of the Judicial Conference to propose for adoption enhanced rules for providing notice to Federal, State, and local government units that have regulatory authority over the debtor or which may be creditors in the debtor's case. (Sec. 505) Prescribes the rate of interest to which the holder of a claim for taxes arising before the order for relief is entitled, if such holder is also entitled to receive interest on such claim. (Sec. 506) Revises the specifications for income tax claims receiving eighth priority (allowed unsecured claims of governmental units). Provides for tolling of the time periods covering such tax claims for stays of proceedings in a prior bankruptcy case and the pendency or effect of offers in compromise or installment agreements. (Sec. 509) States that confirmation of a bankruptcy plan does not discharge a corporate debtor from any debt for a tax or customs duty with respect to which the debtor made a fraudulent return or willfully attempted to evade or defeat such tax. (Sec. 510) Amends the automatic stay of United States Tax Court proceedings concerning the debtor to restrict such stay to tax liability for a taxable period ending before the order for relief. States that the filing of a bankruptcy petition does not operate as a stay of an appeal from a judicial or administrative determination of the debtor's tax liability. (Sec. 511) Includes among the requirements for court confirmation of a chapter 11 bankruptcy plan which includes tax claims, that the debtor, at the minimum, make deferred cash payments in quarterly installments designed to pay at least 15 percent of such claims in each of the first five years, and no more than 20 percent of the claims in the final year of the plan. (Sec. 512) Prohibits the avoidance of statutory tax liens by certain purchasers. (Sec. 513) Amends the Federal judicial code to require officers and agents conducting business under court authority to pay all Federal, State, and local taxes when due in the course of the bankrupt business, unless it is a property tax secured by a lien against property of the estate which is abandoned by the bankruptcy trustee. Allows for the payment from a debtor's estate of property taxes for which liability is in rem, in personam, or both (ad valorem taxes). States that a governmental unit shall not be reuired to file a request for payment of such administrative expense taxes. (Sec. 514) Requires as a condition for payment of tardily filed priority tax claims that they be filed before the date on which the court approves the trustee's final report and accounting (currently, before the trustee commences distribution of the estate). (Sec. 516) Declares that an estate's liability for unpaid taxes is discharged upon payment of such tax according to certain requirements. (Sec. 517) Conditions court confirmation of a chapter 13 bankruptcy plan upon filing by the debtor: (1) of all prepetition tax returns; and (2) before the day on which the first meeting of the creditors is convened, of all tax returns for taxable periods ending in the six-year period that ends on the date of the filing of the petition. Authorizes the court to dismiss a plan, or to convert the case to a case under chapter 7, if a chapter 13 debtor fails to comply with such timeframe. Expresses the sense of the Congress that the Advisory Committee on Bankruptcy Rules of the Judicial Conference should propose for adoption amended Federal Rules of Bankruptcy Procedure pertaining to objections to tax claims and to plan confirmation. (Sec. 518) Redefines "adequate disclosure," for postpetition disclosure and solicitation purposes, to include full discussion of the potential material Federal and State tax consequences of the plan to the debtor and to a hypothetical investor typical of the holders of claims or interests in the case. (Sec. 519) Denies an automatic stay, unless specified conditions are met, to the setoff of an income tax refund for a taxable period which ended before the order for relief against an income tax liability for a taxable period which also ended before the order for relief. Title VI: Miscellaneous - Sets forth technical amendments to reflect the changes made by this Act.
United States · United States Congress · 3 February 1998
Taxpayer Choice Act of 1998 - Amends the Internal Revenue Code to provide for an increase in: (1) the personal exemption amount; and (2) the exemption reduction (adjusted gross income) threshold amounts.
United States · United States Congress · 3 February 1998
Middle Class Tax Relief Act of 1998 - Amends the Internal Revenue Code to revise tax rates for: (1) married individuals filing joint returns and surviving spouses (eliminates the marriage penalty); (2) heads of households; (3) other individuals; and (4) estates and trusts.
United States · United States Congress · 3 February 1998
Expresses the sense of the Congress that a specified award of attorney's fees, costs, and sanctions that Judge Royce C. Lamberth ordered the defendants to pay in Association of American Physicians and Surgeons, Inc., et al. v. Hillary Rodham Clinton, et al., should not be paid with taxpayer funds.
United States · United States Congress · 28 January 1998
Expresses the sense of the House of Representatives that a specified award of attorney's fees, costs, and sanctions that Judge Royce C. Lamberth ordered the defendant to pay in Association of American Physicians and Surgeons, Inc., et al. v. Hillary Rodham Clinton, et al., should not be paid with taxpayer funds.
United States · United States Congress · 27 January 1998
Tax Code Termination Act - Prohibits the imposition of any tax by the Internal Revenue Code: (1) for any taxable year beginning after December 31, 2001; and (2) in the case of any tax not imposed on the basis of a taxable year, on any taxable event or for any period after December 31, 2001. Excepts the: (1) tax on self-employment income (chapter 2 of the Code); (2) Federal Insurance Contributions Act (chapter 21 of the Code); and (3) Railroad Retirement Tax Act (chapter 22 of the Code). Declares that any new Federal tax system should be a simple and fair system.
United States · United States Congress · 27 January 1998
Marriage Protection and Fairness Act of 1998 - Amends the Internal Revenue Code to authorize a married couple to file jointly using unmarried tax rates (the tax being the aggregate of the two individually taxed incomes).
United States · United States Congress · 27 January 1998
Family Reinvestment and Shaping Our Future Act - Amends the Internal Revenue Code to increase the standard deduction for joint returns and surviving spouses to twice the amount of such deduction available to single individuals who are not married, head of household, or a surviving spouse. (Sec. 3) Excludes from gross income up to $200 ($400 joint return) of certain interest and domestic dividends. Sets forth related provisions with respect to: (1) regulated investment companies and real estate investment trusts; (2) trust distributions; and (3) nonresident aliens. (Sec. 4) Allows a deduction for 100 percent of the health insurance costs of self-employed persons. (Current law provides for a phased-in increase from 40 percent in 1997 to 100 percent in 2007). (Sec. 5) Allows eligible educational institutions to maintain qualified tuition programs.
United States · United States Congress · 27 January 1998
Expresses the sense of the Congress that: (1) child care assistance, when provided to families, should be provided regardless of whether a child is cared for by an at-home parent, family member, neighbor, or child care center; and (2) a key component to any quality child care proposal should include financial relief for those families where there is an at-home parent. Calls for no bias against at-home parents, and recognizes and applauds their sacrifices and efforts.